ARIZONARSM McGladrey Inc. has acquired Gaughan & Nahom PLC, Phoenix. Bob Gaughan, Robert Nahom and Michael Dempsey will become managing directors with RSM, and partners in McGladrey & Pullen.

BRAZIL

Protiviti Inc. has opened an office in São Paulo, its first location in South America.

CALIFORNIA

Singer Lewak Greenbaum & Goldstein LLP, Los Angeles, is the first U.S. firm to qualify for "ACCA-Approved Continuing Professional Development Employer" status, as accredited by the Association of Chartered Certified Accountants.

COLORADO

AGN International, Aurora, announced a number of new network members: Clothier & Head PS, Seattle; Fernandez Zeledon y Asociados, San Jose, Costa Rica; SH&C Hempe, Bumes Winkler GmbH, Bavaria, Germany; and IMG Konsultant AS, Tallinn, Estonia, and Riga, Latvia.

NEW YORK

Nussbaum Yates & Wolpow PC, New York City and Melville, has been named a finalist in the Leadership category of the NY Enterprise Report's Small Business Awards. ... PricewaterhouseCoopers LLP, New York City, has launched PwC Corporate Advisory & Restructuring LLC to service underperforming and distressed companies. Peter Spratt will serve as president of the unit, while Tom Sperry has joined the unit as U.S. market leader. ... Pluris Valuation Advisors Inc., New York City, has been launched to provide expertise in valuing restricted securities and other assets that lack liquidity. Espen Robak has been appointed president.

OHIO

Skoda, Minotti & Co., Cleveland, has been named one of the Best Workplaces in Northeast Ohio by the Employers Resource Council.

TENNESSEE

The Tennessee CPA Society, Brentwood, recently awarded $126,000 in scholarships to 129 Tennessee accounting students for the 2006-2007 school year.

TEXAS

Ryan & Co., Dallas, has combined with Robert Brakel & Associates Ltd., Brampton, Ont. G. Brint Ryan will serve as chief executive. Ryan & Co. has also acquired JohnBernard LLC, Royal Oak, Mich. JB founders John Polizzi and Bernie Johnson will join as principals.

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